Revenue Sources & Expenditures

Where the FY27 County budget comes from and where it goes. All figures from the official Revenue and Expenditure Summary (FY27 Proposed). Hover any node or flow for details.

FY27 Budget Flow

Total: $1,616,432,300 — County Funds

Revenue sources (left) → Budget pool → Expenditure categories (right)

Real Property Tax — The Full Story

Revenue is flat (+$22,127 on $660M) — but rates were adjusted.

Owner-Occupied Rate Tiers (per $1,000 assessed value)

Tier 1≤ $1.5M assessed$1.65No change

Tier 2$1.5M – $4.5M assessed$1.80No change

Tier 3> $4.5M assessed$5.00↓ from $5.75

Rates also adjusted for commercialized residential, long-term rental, and TVR-STRH (specific changes not detailed in budget document).

These are Mayor's proposed rates — subject to Council amendment before the June 20, 2026 adoption deadline. The Council amended proposed rates in FY26.

The rate paradox

The highest-value owner-occupied properties — assessed above $4.5 million — received a 13% property tax rate cut in FY27 ($5.75 → $5.00 per $1,000).

In the same budget: sewer fees +9%, water fees +5%, landfill fees +8.9%, refuse collection +5.7%. Service fees apply equally to all residents regardless of property value.

Why is revenue essentially flat despite rate adjustments?

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Wildfire assessed value loss: Under Bill 95 and emergency proclamation, Lahaina properties destroyed or rendered uninhabitable by the August 2023 wildfires were made fully non-taxable — both land and improvement value removed from the tax roll entirely. FY2025 total waiver: ~$35.5M across 5,192 affected parcels (source: 050-07 RPAP p.272).

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Tier 3 rate decrease: The high-value rate drop ($5.75 → $5.00) reduces collections from the county's most expensive properties

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TVR → long-term rental conversions: Some vacation rentals shifting to long-term rental classification (lower rate) following post-fire housing pressure

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Circuit Breaker credits: ~$454,939 reduction in collections for qualifying low-income homeowners whose tax bill exceeds 2% of adjusted gross income

Service Fee Revenue — FY27 Proposed

While property tax is flat, every county service fee is rising.

Service	FY27 Revenue	YoY Change	Rate Increase
Water Supply Fees	$97.2M	+$8.5M (+9.5%)	+5% base + tiered rates
Sewer User Fees	$68.0M	+$2.2M (+3.3%)	+9%
Solid Waste Fund (total)	$56.7M	+$10.5M (+22.7%)	Fee + fund restructuring
↳ Landfill Disposal Fees	$16.6M	+$1.4M (+8.9%)	+Tipping fee increase
↳ Refuse Collection Fees	$11.7M	+$0.6M (+5.7%)	Maui/Molokai $37/mo

Combined service fund revenue growth: ~$21M (Water +$8.5M + Sewer +$2.2M + Solid Waste Fund +$10.5M). Landfill and Refuse are components of the Solid Waste total, not additive. Property tax revenue growth: $22,127. Service fee funds are growing at nearly 1,000× the rate of property taxes in FY27.

Revenue Sources

Total: $1,616,432,300

Real Property Taxes

$660.2M

40.8%

Bonds & Capital Financing

$201.9M

12.5%

Charges for Services

$198.8M

12.3%

Carry-Over Savings

$174.3M

10.8%

Licenses, Permits & Other

$150.0M

9.3%

GE Tax + TAT

$140.0M

8.7%

Interfund Transfers

$91.3M

5.6%

Total$1.62B

Expenditures by Category

Total: $1,616,432,400

General Government

$594.0M36.8%

Finance dept ($407M incl. debt service), Management, Mayor, Planning, Ag, Corp Counsel

Capital Projects (CIP)

$371.0M23.0%

Roads, facilities, parks, water & sewer infrastructure; +25% vs FY26

Public Safety

$198.6M12.3%

Police $109.6M (+10%), Fire $69.0M (+2.1%), Emergency Mgmt $7.5M, Prosecuting Attorney $12.5M

Sanitation & Env. Mgmt

$132.7M8.2%

Wastewater, solid waste, environmental protection

Highways & Transportation

$103.5M6.4%

Public Works $61.4M, Transportation $26.4M, highway fund

Water Supply

$93.8M5.8%

Enterprise fund — water infrastructure and operations

Social Welfare

$55.8M3.5%

Housing $17.2M (↓ from $37.1M in FY26), Human Concerns $33.7M

Culture & Recreation

$49.6M3.1%

Parks & Recreation (+15.6% vs FY26)

Legislative

$17.3M1.1%

County Council $13.9M, County Clerk $3.4M

Total$1.62B

Sources & MethodologyOfficial budget documents ↗

040-01Revenue and Expenditure Summary

Fig. 4-1Fig. 4-4Fig. 4-5Fig. 4-7

Revenue totals, fund composition (General / Special Revenue / Enterprise), and expenditure breakdowns by category and department.

040-03Revenue Overview

Figs. 4-15 – 4-27

Property tax rate tiers, Circuit Breaker credit projection ($454,939), and service fee revenue projections for Water, Sewer, and Solid Waste funds.

020-01Budget Overview

Fig. 2-1Fig. 2-2

All-funds totals: Grant Revenue Fund ($402.2M) and Revolving Fund ($174.0M), giving consolidated budget of $2,192.6M. Budget Organization Chart and pie chart, pp.37–38.

All source figures in thousands of dollars. “Total County Funds” ($1,616,432,300) = General Fund $1,079.5M + Special Revenue $338.3M + Enterprise $198.6M (Fig. 4-4). Grant Revenue Fund ($402.2M) and Revolving Fund ($174.0M) excluded; consolidated total $2,192.6M. Source: 020-01 Budget Overview, Figure 2-1 and Figure 2-2, pp.37–38.

⚠ All figures are Mayor's proposed. Subject to Council amendment before June 20, 2026 adoption deadline.